# ASC 840-958-00: Leases — Not-for-Profit Entities — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/958/#00-status)

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## ASC 840-958-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/840/958/#00-status)

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##### [840-958-00-1](https://asc.understandingaccounting.org/asc/840/958/#840-958-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL77946184-162160"><tbody><tr><td class="entry"><strong class="ph b">Paragraph</strong></td><td class="entry"><strong class="ph b">Action</strong></td><td class="entry"><strong class="ph b">Accounting Standards Update</strong></td><td class="entry"><strong class="ph b">Date</strong></td></tr><tr><td class="entry"></td><td class="entry"></td><td class="entry"></td><td class="entry"></td></tr><tr><td class="entry"><strong class="ph b">Bargain Purchase Option</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><strong class="ph b">Bargain Renewal Option</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><strong class="ph b">Indirectly Related to the Leased Property</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><strong class="ph b">Lease Term</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><strong class="ph b">Noncancelable Lease Term</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><strong class="ph b">Penalty</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"></td><td class="entry"></td><td class="entry"></td><td class="entry"></td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/840/958/#840-958-05-1" class="xref">958-840-05-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/840/958/#840-958-15-1" class="xref">958-840-15-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/840/958/#840-958-55-1" class="xref">958-840-55-1 through 55-4</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr></tbody></table>